Tax reform and collective family decision-making

• 成果类型: Article
• 署名作者: Brett, C
• 署名单位: University of Essex
• 刊物名称: JOURNAL OF PUBLIC ECONOMICS
• ISSN/ISSBN: 0047-2727
• DOI: 10.1016/S0047-2727(98)00043-7
• 发表日期: 1998
• 页码: 425-440
• 关键词: household decision making; optimal taxation; Tax reform

摘要

Traditional analysis of tax reform treats market behaviour as arising out of individual utility maximisation. In this paper, behaviour is modelled as the Pareto-efficient outcome of a family decision process. Conditions for the existence of a feasible, Pareto-improving tax change are presented and contrasted with those that obtain in the individualistic case. The consequences of treating households as a single individual are also discussed. (C) 1998 Elsevier Science S.A. All rights reserved.